Possible impacts of goods & services tax on the small & medium enterprises
Bibliographic record
Abstract
It is without doubt that the impending implementation of the Goods and Services Tax \n(GST) in Singapore will have an impact on the majority of Singaporeans. In theory, \nhowever, business entities which act as middlemen in the "tax-collection chain" linking \nfinal consumers to the Inland Revenue Authority of Singapore (IRAS), should not be \naffected as they are merely collecting tax on behalf of the IRAS. \nThe main objective of this research is to look beyond this theoretical, yet oversimplified \nview, and to study the practical implications of the GST on a significant category of local \nbusinessmen -- the Small and Medium Enterprises (SMEs). This study focuses on the \nlikely impacts of the GST on the following areas: competitiveness, efficiency and \neconomic effects. \nThe descriptive approach to research was adopted. Research tools used include literature \nreview, interviews and a survey on the expectations and perceptions of local businessmen. \nDue to the lack of empirical data on the impacts of the GST in the local setting, \nhypotheses were developed from the observations made in New Zealand, Canada and the \nUnited Kingdom. Results of the survey showed that in general, SMEs expected the \nimplementation of the GST to affect both their competitiveness and the efficiency of their \nbusiness operations. \nFinally, recommendations are made on how SMEs can adapt to the changes that are likely \nto result with the implementation of the GST.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.003 | 0.004 |
| Science and technology studies | 0.000 | 0.002 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.004 | 0.002 |
| Research integrity | 0.002 | 0.001 |
| Insufficient payload (model declined to judge) | 0.002 | 0.005 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; both teacher heads agree on what is shown here.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".